教授/研究
教授/研究
教授简介
后退
程林(Cheng, Lin)
中欧国际工商学院会计学教授
金融学和会计学系系主任
程林教授是中欧国际工商学院会计学教授，金融学和会计学系系主任。他2012年毕业于美国俄亥俄州立大学并获得会计学及管理信息系统博士学位。在加入中欧国际工商学院之前，程林教授任教于美国亚利桑那大学Eller商学院，担任副教授并获终身教职。程林教授曾于2018年在德国WHU – Otto Beisheim管理学院，2019年在清华大学和上海财经大学担任客座教授。
程林教授的研究领域主要集中在公司信息披露、债务契约、劳动经济学和审计学。他的多篇论文发表于The Accounting Review、Contemporary Accounting Research、Journal of Accounting and Economics等国际顶级学术期刊。他曾受邀在北京大学、清华大学、新加坡国立大学、香港大学、荷兰蒂尔堡大学、加拿大多伦多大学、美国纽约大学等亚洲和国际一流大学进行演讲分享学术研究成果。程林教授于2023年获得中欧国际工商学院优秀研究奖。
程林教授教学经验丰富，在加入中欧国际工商学院之前，他曾在美国亚利桑那大学、俄亥俄州立大学和清华大学为本科、研究生和博士生教授财务会计相关课程。程林教授现任Contemporary Accounting Research编辑委员会成员，并担任The Accounting Review、Review of Accounting Studies、Management Science、Review of Financial Studies 等国际顶级期刊的特约审稿人。同时，程林教授在多家上市与非上市公司担任独立董事。
- 美国俄亥俄州立大学会计学及管理信息系统博士学位
- 美国俄亥俄州立大学会计学硕士学位
- 加拿大约克大学会计学学士学位
- 公司信息披露
- 债务契约
- 劳动经济学
- 审计学
- 财务会计学
- 财务报表分析
- 财务预测
- 公司治理
Accounting Standards Codification 842 and Debt Contracting(Lin Cheng, Jacob Jaggi, Mark Yan, and Spencer Young) , Contemporary Accounting Research, Forthcoming, 2026
EDGAR Adoption, Unionization, and Strategic Disclosure(Lin Cheng, Daniel Aobdia, Qin Tan, and Xuan Wu) , The Accounting Review, Vol. 100, No. 3, pp. 1-34, 2025
Institutional Dual-holders and Corporate Disclosures: A Natural Experiment(Lin Cheng, Qiang Cheng, Liwei Weng and Mark Yan) , Contemporary Accounting Research, Vol. 42, No. 2, pp. 953-984, 2025
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?(Lin Cheng, Jacob Jaggi, Paul Michas, and Jeff Schatzberg) , Auditing: A Journal of Practice and Theory, Vol. 43, No. 3, pp.77-105, 2024
Skilled Labor and Bank Loan Contracting(Lin Cheng, Rong Li, Zhiming Ma and Lufei Ruan) , Journal of Business Finance and Accounting, Vol.51, No. 1-2, pp. 297-333, 2024
Tone Emphasis and Insider Trading(Lin Cheng, Qinglu Jin and Hui Ma) , Journal of Corporate Finance, Vol. 80, 102419, 2023
Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?(Lin Cheng, Jacob Jaggi and Spencer Young) , Contemporary Accounting Research, Vol. 39, No. 2, pp. 826–862, 2022
Are Investors Influenced by the Order of Information in Earnings Press Releases(Lin Cheng, Darren Roulstone and Andrew Van Buskirk) , The Accounting Review, Vol. 96, No. 2, pp.413-433, 2021
Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis(Lin Cheng, Anne Beatty and Helen Zhang) , Contemporary Accounting Research, Vol. 36, No. 2, pp. 805–838, 2019
Nonrecurring Items in Debt Contracts(Lin Cheng, Anne Beatty and Tzachi Zach) , Contemporary Accounting Research, Vol. 36, No. 1, pp. 139–167, 2019
Soft Information in Loan Agreements(Lin Cheng, Zahn Bozanic and Tzachi Zach) , Journal of Accounting, Auditing, and Finance, Vol. 33, No. 1, pp. 40–71, 2018
Unionization, Product Market Competition, and Strategic Disclosure(Lin Cheng, Daniel Aobdia) , Journal of Accounting and Economics, Vol. 65, No. 2–3, pp. 331–357, 2018
Organized Labor and Audit Fees(Lin Cheng, Santanu Mitra and Hakjoon Song) , Accounting Horizons, Vol. 31, No. 4, pp. 93–108, 2017
Organized Labor and Debt Contracting: Firm-level Evidence from Collective Bargaining (Dissertation)(Lin Cheng) , The Accounting Review, Vol. 92, No. 3, pp. 57–85, 2017
The Commitment Effect versus Information Effect of Disclosure–Evidence from Smaller Reporting Companies(Lin Cheng, Scott Liao and Helen Zhang) , The Accounting Review, Vol. 88, No. 4, pp. 1239–1263, 2013
2022-12-13 如何利用基于自然法则的工具预测财务造假？
